Limitation on customs appeal runs from final assessment; later departmental clarification does not revive or extend appeal time.

For limitation purposes, the appeal period runs from the final assessment order communicated to the importer, and later explanatory correspondence does not create a fresh appealable order or extend time. The bill of entry was finally assessed on 12-12-1996, and that assessment was the operative order for appeal. Letters subsequently issued by the department only clarified that the bill of entry had been finalised and did not alter the limitation date. The appeal before the Commissioner (Appeals) was therefore barred by limitation and was rightly dismissed.

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Issues: Whether the appeal before the Commissioner (Appeals) was barred by limitation, and whether subsequent letters from the department altered the date from which limitation was to be computed.

Analysis: The bill of entry was finally assessed on 12-12-1996, and that assessment constituted the operative order for the purpose of appeal. The later letters issued by the department merely explained that the bill of entry had been finalised and did not create a fresh appealable order or extend the period of limitation.

Conclusion: The appeal was barred by limitation and was rightly dismissed.

Ratio Decidendi: For limitation purposes, the appeal period runs from the final assessment order communicated to the importer, and later explanatory correspondence does not give rise to a fresh cause of appeal.

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